The Mechanisms of Transformational Changes in Ukraine’s Tax System under Risk-Oriented Management of Business Structure Development

Анотація

The article examines the mechanisms of transformational changes in Ukraine’s tax system under risk-oriented management of business structure development. The relevance of the study is determined by the need to adapt the tax system to modern challenges associated with martial law, globalization processes, and European integration transformations, which significantly affect the functioning of enterprises and the formation of a risk environment for their activities. The aim of the article is to substantiate the theoretical and methodological foundations of the transformation of Ukraine’s tax system based on the identification of its stages, types of changes, and mechanisms of implementation, as well as to determine their impact on the development of business structures. The methodological basis of the study consists of systemic, structural-functional, and risk-oriented approaches, as well as methods of comparative analysis, generalization, and modeling. During the research, a periodization of the development of Ukraine’s tax system was carried out, and transformational and incremental changes were distinguished according to the criteria of depth and scale of impact. It was found that Ukraine’s tax system is characterized by a hybrid type of transformation, within which deep systemic transformations are combined with gradual adaptive changes. It was substantiated that tax transformations act as an important factor in shaping the risk environment for the operation of business structures, generating both systemic and local risks. In particular, transformational changes form strategic and institutional risks, while incremental ones are mainly operational and financial. Key mechanisms of tax system transformation were identified, among which are legislative and regulatory, institutional, digital, fiscal-structural, incentive-regulatory, European integration, anti-shadow, and strategic mechanisms. The scientific novelty lies in the formation of an integrated approach to the analysis of tax transformations, which combines the periodization of system development, the classification of changes and risks, as well as the mechanisms for their implementation. A conceptual model is proposed that reflects the interrelationship between tax changes, risks, and the development of business structures. The practical significance of the obtained results lies in the possibility of their use in the formation of tax policy and the development of enterprise risk management strategies.

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